Rangers have had their appeal against a £160,000 fine and a year-long transfer embargo rejected by a Scottish Football Association tribunal.

The SFA had charged the club with six breaches of its rules and banned owner Craig Whyte from Scottish football.

Rangers, who remain in administration, argued that they should not be held responsible for Whyte's actions.

But an SFA statement said: "The appellate tribunal affirms the decision of the disciplinary tribunal."

The decision will come as a blow to the consortium lead by former Sheffield United chief executive Charles Green, who had an offer to buy the club accepted on Sunday and who was present at the appeal.
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“This sanction was proportionate to the breach, dissuasive to others and effective in the context of serious misconduct”

SFA statement

Administrators were called in to Rangers on 14 February after the tax authorities went to court to seek payment of an unpaid bill that had built up since Craig Whyte took charge at Ibrox in May last year.

Entering administration meant Rangers were docked 10 points by the Scottish Premier League - a move that helped ensure that Rangers lost their title to Glasgow neighbours Celtic.

An SFA disciplinary tribunal imposed the fine and transfer ban on 23 April after charging Rangers and Whyte of bringing the game into disrepute.

Administrator Duff & Phelps immediately challenged the decision, saying it could hinder chances of finding a new owner for the club.

The three-man tribunal - Lord Carloway, Partick Thistle chairman Allan Cowan and Spartans chairman Craig Graham - will give full reasons for rejecting the appeal in writing "in early course", but the SFA issued a summary of its conclusions.

"It was competent for disciplinary tribunal to impose the additional sanction of prohibiting registrations of any new players of 18 years or older for a period of 12 months," it stated.

"The disciplinary tribunal was correct to determine that the conduct involved - especially the deliberate non-payment of very large sums, estimated in excess of £13m of tax in the form of PAYE, NIC and VAT - was attributable to the club as a member of the Scottish FA.

"The disciplinary tribunal was correct also in holding that the maximum fine available for this breach was £100,000 and on its own was inadequate as a punishment for this misconduct. It was therefore correct to select an additional sanction.

"The sanctions available included expulsion from participation in the game and termination or suspension of membership of the Scottish FA, which would have had a similar effect.

"The appellate tribunal observes that serious consideration was given by the disciplinary tribunal to imposing one of these sanctions, which would have had obvious consequences for the survival of the club.

"The disciplinary tribunal rejected these as too severe and this appellate tribunal agrees with that conclusion.

"Although the appellate tribunal has listened carefully to the representations from Rangers FC about the practical effects of the additional sanction, it has concluded that this sanction was proportionate to the breach, dissuasive to others and effective in the context of serious misconduct, bringing the game into disrepute.

"In particular, the appellate tribunal recognises that the disciplinary tribunal decision does not affect Rangers' ability to extend the contracts of existing professional players, including those whose contracts will expire at the end of this season and including also those currently on loan to other clubs.

"The appellate tribunal observes that Rangers FC have over 40 professional players in this category."

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"Hear the birds? Sometimes I like to pretend that I'm deaf and I try to imagine what it's like not to be able to hear them. It's not that bad."

Paul Clark, joint administrator, said: "The allegations made in tonight's programme against Duff and Phelps are untrue, a distortion of the facts and highly defamatory. Discussions are already underway with our solicitors with a view to bringing legal proceedings against the BBC.

"We are also hugely disappointed with the irresponsible comments made by Mr Roger Isaacs who is clearly not in possession of the facts.

"We made a number of offers to assist the BBC in order they would not make the fundamental errors broadcast this evening and for some inexplicable reason the reporter Mark Daly declined these.

"We had also hoped to give interviews stating our case on camera but received strong legal advice against this course of action, bearing in mind the legal proceedings Duff and Phelps have raised against Collyer Bristow. The BBC were informed in writing from our solicitors.

"We did however provide the BBC with lengthy written statements stating our position and we are publishing these on the Rangers website.

"In broad terms Mr Daly failed miserably to understand the difference between working capital arrangements for the Club and acquisition funding."

David Grier, said: "I categorically deny that at the time of the Craig Whyte takeover of Rangers, I had any knowledge that funds from Ticketus were being used to acquire the Club. This accusation is wrong, highly defamatory and betrays a lack of understanding of the facts.

"Neither I nor any of my colleagues at MCR provided any professional assistance to Liberty, Wavetower or Craig Whyte, in raising funds, performing financial due diligence, structuring or agreeing the terms of the purchase of the Club from the Murray Group.

"Financial due diligence and other work was provided by Saffery Champness, a firm of chartered accountants who specialise in this area and our primary role was to provide assistance to Liberty Capital in negotiating a settlement and assignment of the debt due to Lloyds Bank.

"The reality is that when my concerns about the use of Ticketus funding crystallised over the summer of 2011, I took immediate steps to raise these concerns with controlling directors of Rangers and HMRC.

"The email referred to in tonight's programme to Ticketus dated 19 April 2011 mentions the possibility of raising funds for working capital but does not provide any information of quantum or terms of such a proposal. To suggest this email establishes an awareness of Ticketus providing acquisition funding is absurd and ridiculous.

"Once we discovered the full extent of the funding relationship between Ticketus, Liberty Capital and the club, we took immediate steps to raise our concern with controlling directors of Rangers and HMRC."

Mr Clark said the administrators would not comment on the BBC's EBT allegations while the first tier tax tribunal was still active.

__________________
"Hear the birds? Sometimes I like to pretend that I'm deaf and I try to imagine what it's like not to be able to hear them. It's not that bad."

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